Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Exemption u/s 54F – Determination of due date - When Legislature specifically refers only section 139(1) and omitted to refer section 139(4), making a reference to section 139(4) cannot be proper - AT
Exemption u/s 54F – Determination of due date - When Legislature specifically refers only section 139(1) and omitted to refer section 139(4), making a reference to section 139(4) cannot be proper - AT
Note: It is a system-generated summary and is for quick reference only.